Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August

Analysis of the Implementation of the Coretax System to Improve Efficiency and Effectiveness

Doni Setiawan (Universitas Esa Unggul, Jakarta, Indonesia.)
Agus Munandar (Universitas Esa Unggul, Jakarta, Indonesia.)



Article Info

Publish Date
15 Aug 2026

Abstract

The coretax system is a comprehensive tax management system introduced by the Directorate General of Taxes starting January 1, 2025. With this system, all Corporate and Individual Taxpayers perform tax calculations, payments, and reporting on a unified platform, replacing multiple earlier systems like DJP Online and Web e-Invoice. This study seeks to assess the degree of efficiency and effectiveness of utilizing the coretax system from the viewpoint of the user. The employed method is descriptive quantitative, utilizing a survey approach through a five-point Likert scale questionnaire administered to 30 participants, which include tax consultants, individual taxpayers, and employees from the company tax division. Data analysis employs descriptive statistics, including mean values, percentages, and frequency distribution, following validity and reliability assessments. The research findings are expected to demonstrate how much the coretax system can reduce time, expenses, and energy while enhancing the precision and effectiveness of tax reporting.

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Journal Info

Abbrev

DIJEFA

Publisher

Subject

Economics, Econometrics & Finance

Description

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial ...